Colorado Statutes
§ 37-5-118 — Penalty for failure of treasurer to pay over tax
If any county
treasurer or other person entrusted with the collection of any assessment made
under the provisions of articles 1 to 8 of this title refuses, fails, or neglects to make
prompt payment of the assessments, or any part thereof, collected under said
articles to the treasurer of the district upon his presentation of a proper demand,
then he shall pay a penalty of ten percent on the amount of his delinquency. Such
penalty shall become due and payable at once, and both he and his sureties shall be
liable therefor on his bond as provided for in said articles.
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Legislative History
Source: L. 22: p. 63, � 56. C.L. � 9570. CSA: C. 138, � 181. CRS 53: � 30-5-18. C.R.S. 1963: � 29-5-18.
Nearby Sections
15
§ 37-1-101
Short title§ 37-1-102
Definitions§ 37-1-103
Liberal construction§ 37-1-104
Removal of officials for cause§ 37-1-105
Remedy by mandamus§ 37-1-106
Early hearings§ 37-1-107
Correction of faulty notices§ 37-1-108
Short forms and abbreviations§ 37-1-109
Repeal - saving clause§ 37-2-102
Petition§ 37-2-103
Bond of petitioners§ 37-2-104
Notice of hearing on petition§ 37-20-101
Legislative declaration